1985 (5) TMI 16

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....section 256(1) of the Income-tax Act, 1961, for the assessment year 1965-66, the following question of law has been referred to this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the payments made by the assessee to its employees by way of reimbursement of medical bills incurred by the employees did not represent expenditure resulti....

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....h Court in the case of CIT v. Warner Hindustan Ltd. [1984] 145 ITR 24, the Madras High Court in the case of CIT v. Manjushree Plantations Ltd. [1980] 125 ITR 150 and the Karnataka High Court in the case of CIT v. Mysore Commercial Union Ltd. [1980] 126 ITR 340 and the Delhi High Court in the case of Instalment Supply P. Ltd. v. CIT [1984] 149 ITR 457, have taken similar views. It may be mentioned ....